ABC costing

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Across
  1. 5. Groups where related costs are collected before being assigned.
  2. 7. Costs that change with production levels.
  3. 8. A specific task that consumes resources and generates costs.
  4. 9. Achieving maximum output with minimal wasted effort.
  5. 10. Costs that stay constant regardless of production volume.
  6. 12. Indirect costs like rent or utilities needed to keep the business running.
  7. 13. A cost driver based on the number of times an action is performed.
  8. 16. A factor that influences the costs of an activity.
  9. 17. The point where total revenue equals total costs.
  10. 18. Costs that cannot be directly traced to a specific product or service.
Down
  1. 1. Comparing performance with industry standards or best practices.
  2. 2. Costs directly tied to producing goods, like labor and materials.
  3. 3. The difficulty of managing diverse operations or processes.
  4. 4. The ability of a company to generate profit.
  5. 6. Distributing costs to activities or products.
  6. 11. Costs easily linked to a specific product, like raw materials.
  7. 14. Making processes more efficient and effective.
  8. 15. A grouping of related costs in ABC costing.
  9. 16. A cost driver measuring the time needed for an activity.